价值工程
價值工程
개치공정
VALUE ENGINEERING
2013年
15期
157-158
,共2页
谨慎性原则%会计准则%应用%注意问题
謹慎性原則%會計準則%應用%註意問題
근신성원칙%회계준칙%응용%주의문제
principle of prudence%accounting standards%application%note
作为一项重要的会计原则,谨慎性原则已经被各国会计界所认同.本文基于谨慎性原则的概念介绍,分析了谨慎性原则在会计准则中的应用,同时对其实际应用中应注意的问题进行了探讨,以期与同行交流.
作為一項重要的會計原則,謹慎性原則已經被各國會計界所認同.本文基于謹慎性原則的概唸介紹,分析瞭謹慎性原則在會計準則中的應用,同時對其實際應用中應註意的問題進行瞭探討,以期與同行交流.
작위일항중요적회계원칙,근신성원칙이경피각국회계계소인동.본문기우근신성원칙적개념개소,분석료근신성원칙재회계준칙중적응용,동시대기실제응용중응주의적문제진행료탐토,이기여동행교류.
As an important accounting principle, the principle of prudence has been recognized by national accountants. The paper describes the concept of the principle of prudence, analyzes the application of the principle of prudence in accounting; at the same time, it discusses the problems that should be paid attention to in application, with a view to exchange with their peers.
